additional place of business

[CARajnikant Kalsariya]

is it necessary to show rented premises as an additional place of business by owner of premises for renting income?

assess has other place of business in same state, also charge and pay GST on rent income.

[SOWMYA CA]

The premises given on rental basis is not an additional place of business. Hence the address of the premises given on rent need not be added as as additional place of business.

[CARajnikant Kalsariya]

Thanks

[Ganeshan Kalyani]

No need to register as an additional place of business. I agree with the expert's view.

AI Summary

Additional place of business: rented premises need not be listed as additional place for owner charging GST on rent. A premises given on rental basis does not constitute an additional place of business; therefore the address of a rented premises need not be added as an additional place of business for GST registration or compliance when the owner already has other place(s) of business in the same state and charges GST on the rent.